Tax Justice and Decision-Making Democracy: A Political History of the Distribution of tax Power in Morocco

Justice fiscale et démocratie décisionnelle: Une histoire politique de la répartition du pouvoir fiscal au Maroc

Ayoub Bourass
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Ayoub Bourass: Professeur de l’enseignement supérieur à l’université Hassan II, faculté des sciences juridiques, économiques et sociales de Mohammedia

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Abstract: This paper examines the distribution of powers in tax decision-making in Morocco, revealing a deep-rooted inequity embedded in the country's political history. From the Makhzen state, where the Sultan held a tax monopoly used as a tool of control, to the contemporary state, taxation has remained a domain dominated by the executive and the monarchical institution, marginalizing Parliament and countervailing powers. The colonial period rationalized the system not to make it fairer, but to serve economic exploitation, thereby deepening inequalities. After independence, despite the appearance of modernization, tax decision-making remained concentrated in the hands of the monarchy and influenced by international financial institutions, while economic elites, such as the CGEM, have exerted growing pressure. This system, marked by a democratic deficit and lack of transparency, contradicts the official discourse on tax justice. To address this, it is essential to strengthen parliamentary autonomy, ensure genuine representation, and transform taxation into a lever for redistribution and democratic legitimacy.

Keywords: tax history; taxation authority; tax state; gouvernance fiscale; histoire fiscale; État fiscal; pouvoir fiscal; Décision fiscale; démocratie fiscale (search for similar items in EconPapers)
Date: 2025
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2025, ⟨10.5281/zenodo.16941261⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05226752

DOI: 10.5281/zenodo.16941261

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